Annual report pursuant to Section 13 and 15(d)

Summary of Significant Accounting Policies - Summary of Balance Sheet Reclassifications (Details)

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Summary of Significant Accounting Policies - Summary of Balance Sheet Reclassifications (Details) - USD ($)
$ in Thousands
Dec. 28, 2019
Dec. 29, 2018
Apr. 13, 2017
Assets      
Cash and cash equivalents $ 481 $ 1,195  
Trade and other receivables, net 6,578 5,804  
Income taxes receivable 76 101  
Inventories 1,348 801  
Prepaid expenses and other current assets 356 1,036 [1]  
Total current assets 8,839 8,937  
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated 0 3,837  
Property and equipment, net 324 211 [2]  
Intangible assets, net 17,705 21,394 [2]  
Deposits and other assets 272 661  
Total assets 29,034 35,040  
Liabilities:      
Accounts payable 4,365 3,169  
Accrued liabilities - other 3,938 1,118  
Accrued liability - California Sales Taxes 5,438 4,722 $ 4,132
Short term debt 280 675 [1]  
Total current liabilities 17,573 9,684  
Deferred income taxes, net 270 3,549  
Other noncurrent liabilities 0 196  
Total liabilities 18,693 13,429  
Commitments and Contingencies 0 0  
Stockholders' equity:      
Preferred stock, series A 0 0  
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,919,048 and 1,694,565 shares issued and outstanding at December 28, 2019 and at December 29, 2018, respectively 2 2  
Additional paid in capital 39,291 38,660  
Accumulated deficit (28,419) (16,518)  
Accumulated other comprehensive loss (533) (533)  
Total stockholders' equity 10,341 21,611  
Total liabilities and stockholders' equity $ 29,034 35,040  
As Reported      
Assets      
Cash and cash equivalents   1,195  
Trade and other receivables, net   5,804  
Income taxes receivable   101  
Inventories   801  
Prepaid expenses and other current assets [1]   617  
Total current assets   8,518  
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated   3,837  
Property and equipment, net [2]   617  
Intangible assets, net [2]   20,988  
Deposits and other assets   661  
Total assets   34,621  
Liabilities:      
Accounts payable   3,169  
Accrued liabilities - other   1,118  
Accrued liability - California Sales Taxes   4,722  
Short term debt [1]   256  
Total current liabilities   9,265  
Deferred income taxes, net   3,549  
Other noncurrent liabilities   196  
Total liabilities   13,010  
Commitments and Contingencies   0  
Stockholders' equity:      
Preferred stock, series A   0  
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,919,048 and 1,694,565 shares issued and outstanding at December 28, 2019 and at December 29, 2018, respectively   2  
Additional paid in capital   38,660  
Accumulated deficit   (16,518)  
Accumulated other comprehensive loss   (533)  
Total stockholders' equity   21,611  
Total liabilities and stockholders' equity   34,621  
Reclasses      
Assets      
Prepaid expenses and other current assets [1]   419  
Total current assets   419  
Property and equipment, net [2]   406  
Intangible assets, net [2]   406  
Total assets   419  
Liabilities:      
Short term debt [1]   419  
Total current liabilities   419  
Total liabilities   419  
Commitments and Contingencies   0  
Stockholders' equity:      
Preferred stock, series A   0  
Total liabilities and stockholders' equity   $ 419  
[1] As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.
[2] During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.